Income Taxes

3 Months Ended

Mar. 31, 2016

Income Tax Disclosure [Abstract]

Income Taxes

Income Taxes

For the three months ended March 31, 2016, the Company recognized an income tax expense of $0.9 million on pre-tax earnings of $1.5 million compared to $1.3 million income tax expense on pre-tax earnings of $3.1 million for the three months ended March 31, 2015. The effective tax rate for the three months ended March 31, 2016 was 58.0% compared to 42.7% for the three months ended March 31, 2015. The effective tax rate for the three months ended March 31, 2016 increased primarily as a result of a discrete write-off of historical net operating losses attributable to the State of Tennessee, compared to the three months ended March 31, 2015.

As of March 31, 2016, the Company has not identified any uncertain tax positions that would have a material impact on the Company’s financial position. The Company recognizes potential interest and penalties related to uncertain tax positions, if any, in income tax expense.

The tax years that remain subject to examination for the Company’s major tax jurisdictions at March 31, 2016 are shown below:

2011 – 2015         United States — federal income tax

2007 – 2015         United States — state and local income tax

2012 – 2015         Canada and Puerto Rico